| 美国个人所得税税率结构演变对我国个税改革的启示 |
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| 引用本文： | 蔡宏标. 美国个人所得税税率结构演变对我国个税改革的启示[J]. 特区经济, 2011, 0(4): 95-97 |
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| 作者姓名： | 蔡宏标 |
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| 作者单位： | 南华工商学院 |
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| 基金项目： | 南华工商学院科研资金的资助 |
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| 摘 要： | 本文介绍美国个人所得税税率结构的演变,与我国个税税率结构进行比较分析,指出我国个人所得税税制存在问题,并借鉴美国经验提出完善我国现行税制的建议。
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| 关 键 词： | 美国 个税 边际税率 税率结构 演变 |
America personal income tax rate structure evolution on China personal tax reform |
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| Cai Hong Biao. America personal income tax rate structure evolution on China personal tax reform[J]. Special Zone Economy, 2011, 0(4): 95-97 |
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| Authors: | Cai Hong Biao |
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| Affiliation: | Cai Hong Biao |
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| Abstract: | This article introduces the evolution of federal individual income tax rate structure in America.Comparing with China＇s current tax rate structure,the author points out the problem with China＇s individual income tax and suggests using the experience of the United States to improve China＇s current taxation system. |
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| Keywords: | The United States Individual income tax Marginal tax rate Tax rate structure Evolution |
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